Article Per Year (5 Year)
p-Index From 2021 - 2026
10.329
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Wahana Riset Akuntansi EL-MUHASABA Journal of Applied Finance & Accounting Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Kajian Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia Kompartemen : Jurnal Ilmiah Akuntansi JEM17: Jurnal Ekonomi Manajemen JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Humanities and Social Studies Jurnal Aplikasi Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Inovasi Ekonomi Jurnal Ilmiah Manajemen Kesatuan Journal of Economic, Public, and Accounting (JEPA) Jurnal Akuntansi dan Keuangan Muhammadiyah Riau Accounting and Business Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) International Journal of Engagement and Empowerment (IJE2) Akuntansi dan Teknologi Informasi Jurnal Akuntansi dan Keuangan (JAK) Akuntansi Bisnis & Manajemen (ABM) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Share: Jurnal Ekonomi dan Keuangan Islam International Journal of Science and Society (IJSOC) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Accounting and Finance Management (JAFM) Jurnal Magister Akuntansi Trisakti Jurnal Akuntansi Manado (JAIM) Enrichment: Journal of Multidisciplinary Research and Development IPSAR (International Public Sector Accounting Review) Kajian Akuntansi IIJSE Riset Akuntansi dan Keuangan Indonesia Journal Of Economic Sciences (Ekuisci) Akurasi E-Jurnal Akuntansi Senarai Kearifan Lokal Akuntansi
Driana Leniwati
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

Published : 85 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 85 Documents
Search

 5   6   7   8   9 
An Analysis of MSME’s Understanding and Implementation of SAK EMKM from the Banten Cultural Perspective Wahid, Faishal Rachman; Leniwati, Driana; Jihadi, Muhammad
International Journal of Science and Society Vol 8 No 1 (2026): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v8i1.1617

Abstract

This study examines how prevailing cultural values and social norms in Serang City influence the understanding and implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) among MSMEs. Employing a qualitative research design, this study utilizes thematic analysis to explore behavioral patterns underlying accounting practices. Data were collected through a combination of direct and indirect interviews with MSME actors. The findings reveal three dominant themes affecting SAK EMKM implementation: the prevalence of a practical mindset in financial decision-making, status quo bias accompanied by resistance to change, and information asymmetry coupled with limited mental investment in accounting learning. From a theoretical perspective, this research contributes to the accounting literature by extending the discussion on SAK EMKM implementation through a behavioral accounting framework grounded in a mental accounting approach. Practically, the findings underscore the importance of developing policy frameworks and accounting assistance programs that are contextualized, culturally sensitive, and aligned with the cognitive and behavioral characteristics of MSME actors. The novelty of this study lies in its cultural perspective on SAK EMKM implementation, offering behavioral insights that enrich conventional compliance-based accounting approaches.
PENDAMPINGAN DAN PELATIHAN MANAJEMEN PENGELOLAAN KEUANGAN BERBASIS EXCEL PADA PAUD-KB AISIYIYAH 2 DAU MALANG Setu Setyawan; Ahmad Juanda; Endang Dwi Wahyuni; Driana Leniwati
Studi Kasus Inovasi Ekonomi Vol. 9 No. 02 (2025)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pendampingan dan Pelatihan Manajemen Pengelolaan Keuangan berbasis Excel (Pada PAUD-KB Aisiyiyah 2 Dau Malang) memberikan penguatan tentang pengelolaan keuangan dari aspek pencatatan dan penyusunan laporan penerimaan dan penggunaan dana dengan menggunakan MS Excel untuk mendukung pertanggungjawaban pengelolaan dana dari Stakeholder. Kegiatan pengabdian dan pendampingan ini bertujuan untuk meningkatkan kemampuan atau keahlian dalam menyusun laporan keuangan yang transparan yang sesuai dengan standar. Dalam rangka meningkatkan kemampuan atau keahlian penyusunan laporan keuangan perlu adanya pendampingan yang berkelanjutan. Evaluasi kegiatan pengabdian ini dimulai dengan pretest dan pastest untuk tingkat pengetahuan operasional excell  serta keberhasilan kemampuan dari pelatihan excell. Metode pelatihan menggunakan PRA (Participatory Rapid Appraissal), metode ini merupakan sistem pelatihan yang mengutamakan keterlibatan user atau pengguna dalam penggunaan suatu rangkaian sistem, dimana rangkaian tersebut berfungsi untuk suatu model (prototype) yang lebih efektif. Program pengabdian dan pendampingan yang telah dilakukan dengan dua tahap yaitu tahap pre test dan pas test dengan menguji tingkat pemahaman, kemampuan dan ketrampilan dalam menjalankan teknologi Excel,  hasil nilai rata-rata 55,87 dan setelah pelatihan nilai rata-rata meningkat 70,66. Dari hasil pengabdian tersebut bahwa adanya perkembangan tingkat pemahaman yang signifikan dalam menyusun laporan keuangan. Output yang dihasilkan selama pengabdian telah tersusunnya media pembelajaran dan sistim pengelolaan  Keuangan Anggaran (berbasis Excel). Meskipun kegiatan pengabdian ini berjalan dengan lancar tetapi masih ada kendala seperti keterbatasan waktu dan variasi pemahaman yang berbeda antar Sumber daya manusia, sehingga masih diperlukan pendampingan lebih lanjut untuk penyajian laporan keuangan. Hal ini dapat meningkatkan kompetensi sumber daya manusia agar tewujudnya pengelolaan keuangan yang transparan dan tata kelola yang baik.
Hexagonal Theory as An Evaluation Tool for Creditor Trust: A New Strategy to Prevent Fraud Ika Anggie Wiasti; Driana Leniwati; Ahmad Juanda
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.10293

Abstract

The aim of this research is analyzes the internal credit control system by integrating the 5C7P model and the Fraud Hexagon theory to prevent fictitious lending at a branch office of a state-owned bank in East Java. Using a qualitative case study method, data were collected through in-depth interviews with 10 credit professionals, including credit proposers, supervisors, and decision-makers, with professional experience ranging from 5 to 28 years. The findings indicate that fraud is driven by six key elements: managerial pressure (stimulus), the ability to manipulate data (capability), internal-external collusion (collusion), weak verification processes (opportunity), justification of violations (rationalization), and personal or institutional ambition (ego). Although the 5C and 7P principles have been implemented, these principles are often compromised by systemic pressures and misused by those with access and authority. These findings highlight the importance of a comprehensive approach that combines administrative evaluation, behavioral analysis, and structural risk mapping to enable early fraud detection. The study recommends strengthening internal controls through the integration of AI-based technology and ethics-based governance to restore public trust. The main contribution of this research is the proposed credit evaluation model that combines administrative and psychosocial perspectives an innovative approach that remains underexplored in financial literature in Indonesia.
Carbon Offset: A Sustainable Green Mining Industry from the Triple Bottom Line Perspective Widiarto, Rikha; Juanda, Ahmad; Leniwati, Driana
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4913

Abstract

This study aims to develop a sustainable green mining model based on the Triple Bottom Line (TBL) framework, emphasizing that coal mining companies must not only focus on economic efficiency but also on reducing carbon emissions through natural-based offsets and social-environmental contributions. By using a qualitative case study approach on coal mining companies in Indonesia, this research highlights the urgency of integrating green practices into mining operations to address ecological damage and improve corporate sustainability reporting. This study employed a qualitative case study approach on a coal mining company group in Indonesia, involving eight key informants across various departments, utilizing participant observation, in-depth interviews, and document analysis, with data analyzed through reduction, linkage to the triple bottom line theory, and triangulation to ensure validity. This study concludes that green mining, when viewed through the triple bottom line lens economic, environmental, and social is an urgent and essential strategy for sustainable mining operations. Carbon offset mechanisms, such as nature-based solutions and carbon trading, along with green accounting and sustainability reporting, play a crucial role in reducing environmental impact and increasing corporate accountability. Supported by government regulations, these practices not only mitigate climate change but also offer long-term economic benefits and social value. It is recommended that mining companies adopt comprehensive green mining practices by integrating carbon offset strategies into long-term business models, supported by refined government regulations, enhanced stakeholder competencies through academic and professional training, further research on carbon offset impacts, and strong public-private collaboration to accelerate the transition toward a sustainable green mining industry.
Forensic audit evidence analysis with the triangle fraud theory approach Wahyuni, Endang Dwi; Leniwati, Driana; Anggriani, Gusti Tika Luthfiana
Jurnal Akademi Akuntansi Vol. 9 No. 1 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i1.40938

Abstract

Purpose:  This study aims to analyze whether Vendor Masterlist, Account Payable Register, and Employee Masterlist are strong evidence in forensic audits using the fraud triangle theory approach. Methodology/approach: The method used is a quantitative survey. Data was collected through questionnaires to employees of primary consumer goods companies in Malang and Bali, and through interviews with experienced auditors, with a total of 60 valid respondents. Findings:  The Supplier Master List, the Accounts Receivable List, and the Employee Master List had a significant influence on forensic audit evidence. And all three proved to be strong evidence in detecting fraud. Practical and Theoritical contribution/Originality: This study makes a practical and theoretical contribution by showing that company master data such as Supplier Master List, Business Accounts Receivable List, and Employee Master List can be used as an early detection tool for fraud. These findings enrich the forensic audit literature by linking weaknesses in internal documentation to potential fraud through a fraud triangle approach. Research Limitation:  This study has limitations in the scope of the object, namely companies in the primary consumer goods sector in the Malang and Bali regions, and uses a cross-sectional data approach.
Co-Authors Adelya Rahmadhani Shafitri Adi Maulana, Bimo Adi Prasetyo Agung Muhammadiyah Prasetyo N.W Agung Prasetyo Nugroho Wicaksono Agung Prasetyo NW Agustin Dwi Haryanti Ahmad Juanda Ahmad Juanda Ahmad Waluya Jati Aisyah, Aliya Nur Alan Januar Ahmed Ammar Tsaqif Anggriani, Gusti Tika Luthfiana Annida Utami Putri Auliya, Friska Amanda Fitri Aviani Widyastuti Aviani Widyastuti Az Zahrah, Ulfah Syu'latul Az Zahrah, Ulfah Syu’latul Bambang Haryadi Catrin, Caterina Aruli Iskandar Darti Djuharni Deviandini, Ellisa Dewi, Mariana Sari Dhaniel Syam Dinar Ary Kartikasari Dita Suci Permatasari Drammeh, Lamin K Dwi Nur Fitriah Dwi Wahyuni, Endang Eko Ganis Sukoharsono Eko Setiawan Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Erna Retno Rahadjeng Fahmi Dwi Mawardi Farah Fauziah Fatchullah Reza Siswanto fauzi, muchlis Firmansyah Firmansyah Firmansyah Firnanda Kasih Mulia Fitriani, Nopita Hago, Afdholifah Ainunia Hamdani, Helmi Difa Hanif Mauludin Haryadi, Bambang Hayati, Risalatul Hosnan, Ali Husna Bahakhiri Ihyaul Ulum Ika Anggie Wiasti Indahyani, Wiwit Siska Jannah, Fitriyahtul Jauhari, Irmawati Jihadi, Muhammad Juanda, Achmad Juanda, Ahamd Juwita Nur Radeana Khaqimah, Millatul Lilik Purwanti Mardjun, Joya Thasya Ikrimah Marina Rimadhani Masiyah Kholmi Masiyah Kholmi Maulida, Dewi Nur Merie Satya Anggraini Merlina Maulida Mudrifah, Mudrifah Muhammad Muhammad Muhammad Wildan Affan Mulia, Firnanda Kasih Nadila Fitri Handayani Nazaruddin Malik Neyla Salsabila Novitasari Agus Saputri Pamungkas, Wisnu Parwati, Khofifah Indah Permata, Rr Fatmasari Muliawati Pradio Rachmad Brilyan Pua Uda, Atikah Indawati Rahayu, Mellysia Dwi Riko Agus Pramono Riska Harventy Sagina, Debby Mutiara Setu Setyawan Sholana, Rafli Sindy, Winni Siti Atikah Siti Rohani Sonhaji Sonhaji Sri Wahjuni Latifah Sri Wahyuni Stevanus Dewangga Giovani Vernon Imagoro Sukma, Vega Melati Syamsiyah, Khoirun Nisa' Tri Wahyu Oktavendi Tri Wahyu Oktavendi Tumirin udin , Bahrul Ulum Wahid, Faishal Rachman Wardani, Isma Wiasti, Ika Anggie Wicaksono, Agung Prasetyo Nugroho Widiarto, Rikha Wiharta Dewananda Wijaya, Almaira Oktavia Yeney Widya Prihatiningtias Yuaninda, Naila Putri